South Dakota Statutes
§ 10-6A-7 — Certification of eligibility and income by treasurer--Freeze of assessment.
South Dakota § 10-6A-7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
This text of South Dakota § 10-6A-7 (Certification of eligibility and income by treasurer--Freeze of assessment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-6A-7 (2026).
Text
The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.
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Legislative History
SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6A-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6A-7.